PENGARUH SELF ASSESSMENT SYSTEM, SANKSI PERPAJAKAN DAN PENERAPAN e-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA

WIBISONO, S. BERY (2019) PENGARUH SELF ASSESSMENT SYSTEM, SANKSI PERPAJAKAN DAN PENERAPAN e-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to examine and analyze the effect of each variable used in this research which is the understanding of tax system in Indonesia self assessment system, tax sanction and the implementation of e-filing system to the compliance of individual taxpayers who of conducting business activities. This research consisted of three independent variables and one dependent variable. This research is used incidental sampling technique and questionnairemethod in method in collecting data. The respondents that were sampled in this study is the individual taxpayers who of conducting business activities who is registered in the KPP Pratama Kebon Jeruk Dua. Data analysis of this research were using multiple linear analysis with SPSS 20.0. Results of the data analysis that has been performed in this research shows that the tax sanction and the implementation e-filing system has positive and significant effect on the compliance of individual taxpayers who of conducting business, meanwhile the self assessment system have negative and insignificant effect on the compliance of individual taxpayers who of conducting business. Keywords : Taxpayer Compliance who of conducting Business, Self Assessment System, Tax Sanction and The Implementation of E-Filing System. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh masing-masing variabel yang digunakan dalam penelitian ini yaitu self assessment system, sanksi perpajakan dan penerapan e-filing terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha. Penelitian ini terdiri dari tiga variabel independen dan satu variabel dependen. Penelitian ini menggunakan teknik purposive sampling dan menggunakan metode survey berupa kuesioner dalam pengumpulan data. Responden yang dijadikan sampel dalam penelitian ini adalah wajib pajak orang pribadi yang melakukan kegiatan usaha yang terdaftar di Kantor Pelayanan Pajak Pratama Kebon Jeruk Dua. Analisis data penelitian menggunakan analisis regresi linier berganda dengan program SPSS 20.0 Hasil analisis data yang telah dilakukan dalam penelitian ini menunjukkan bahwa sanksi perpajakan dan penerapan e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha, sedangkan self assessment system berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha. Kata kunci : Kepatuhan Wajib Pajak Orang Pribadi, Self Assessment System, Sanksi Perpajakan, Penerapan System E-Filing.

Item Type: Thesis (S1)
NIM: 43215010103
Uncontrolled Keywords: Kepatuhan Wajib Pajak Orang Pribadi, Self Assessment System, Sanksi Perpajakan, Penerapan System E-Filing.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 23 Oct 2019 09:55
Last Modified: 23 Oct 2019 09:55
URI: http://repository.mercubuana.ac.id/id/eprint/50179

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